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xin shi ye dan wei cai wu zhi du he hui ji zhi du de bu xie diao xing ji you hua
Author(s): 
Pages: 28-31
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  事业单位财务制度事业单位会计制度不协调性优化;
Abstract: 自2013年和2015年财政部先后修订《行政单位会计制度》和《财政总预算会计制度》后,我国新的事业单位财务制度体系和会计制度体系基本形成,但两者内部以及两者之间并不完全协调。通过详细分析两套制度体系的不协调之处,有助于提出优化我国事业单位财务制度体系和会计制度体系的措施。
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